Audit Reports

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 4 CHAPTER -II: PROJECT PLANNING 2. Planning and Preparatory Works The work on construction of roads was to be preceded by preparatory work of identification of the...

Report No. 23 of 2021 (Performance Audit of Indo- Nepal Border Road Project) 38 CHAPTER -V: QUALITY ASSURANCE & MONITORING 5.1 Quality Assurance Quality assurance which involves testing and inspection of material and workmanship is extremely...

Report No. 23 of 2021 (Performance Audit of Indo-Nepal Border Road Project) v Executive Summary As part of the strategy to secure the borders as also to create infrastructure in the border areas of the country, several initiatives have been...

Appendices State Finances Audit Report for the year ended 31 March 2021 – Government of Gujarat Page | 145 Appendix 1.1: State Profile (Reference: Paragraph 1.1) S r . No. Particulars Unit India Gujarat 1. Area Sq. Km. 32,87,263 1,96,024 2 ....

State Finances Audit Report for the year ended 31 March 2021– Government of Gujarat Page | 119 Chapter 4 Quality of Accounts and Financial Reporting Practices A sound financial reporting system and compliance with rules and procedures contribute...

State Finances Audit Report 103 for the year ended March 2021 Summary of Financial Performance of State Public Sector Enterprises 5.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Statutory...

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Appendices State Finances Audit Report for the year ended March 2021 137 Appendix 1.1 (Refer Introductory Para in Chapter I) A brief profile of Odisha A. General Data Particulars Figures 1 Area 1,55 ,707 Sq. Km 2 Population a. As per 2001 Census...

EXECUTIVE\bSUMMA\fY EXECUTIVE\bSUMMA\fY EXECUTIVE\bSUMMA\fY EXECUTIVE\bSUMMA\fY\b \b\b \b The Report Based on the audited accounts of the Government of Arunachal Pradesh for the year ending March 2020, this Report provides an analytical revi ew of...

CHAPTE\f CHAPTE\f CHAPTE\f CHAPTE\f\b \b\b \bVVV V\b \b\b \b FUNCTIONING\bOF\bSTATE\b\b FUNCTIONING\bOF\bSTATE\b\b FUNCTIONING\bOF\bSTATE\b\b FUNCTIONING\bOF\bSTATE\b\b PUBLIC\bSECTO\f\b PUBLIC\bSECTO\f\b PUBLIC\bSECTO\f\b PUBLIC\bSECTO\f\b...

Chapter IV Compliance Audit 65 Chapter-IV Compliance Audit Environment Department 4.1 Detailed Compliance Audit of All Applicable Environmental Laws in South 24 Parganas District 4.1.1 Introduction As per the Environment (Protection) Act, 1986,...

Chapter III Performance Audit relating to Power Sector Enterprises 35 Chapter - III Performance Audit relating to Power Sector Enterprises West Bengal Power Development Corporation Limited and The Durgapur Projects Limited 3 Fuel Management in...

Chapter I overview of Audit 1 Chapter-I overview of Audit 1.1 Introduction This part of the Report covers matters arising out of audit of State Gov\ ernment Departments, State Public Sector Enterprises (SPSEs) and Autonomous Bodies (ABs) under the...

overview (vii) oVeRVIeW The Report contains four chapters: Chapter – I deals with overview of Audit. Chapter – II deals with functioning of Power and Non-Power sector SPSEs under the Govt. of West Bengal. Chapter – III deals with Performance...

Chapter II Functioning of State Public Sector Enterprises (SPSEs) 5 Chapter-II Functioning of State Public Sector Enterprises (SPSEs) 2.1 Summary of financial performance of SPSEs – Government of West Bengal 2.1.1 Introduction This Chapter...

overview (vii) oVERVIEW The Report contains three sections: Section A deals with results of audit of Departments and Entities under Economic Sector of the Government of West Bengal. This section contains significant result of the Compliance Audit of ...

(i) TABlE of ConTEnT Reference to Paragraph Page Preface (v) Overview (vii)-(xv) SECTIon-A EConoMIC SECT oR CHAPTER I oVERVIEW of THE EConoMIC SECT oR Introduction 1.11 About this Report 1.21 Authority for Audit 1.31 Planning and Conduct of Audit...

Glossary of Abbreviations 171 Glossary of Abbreviations Abbreviationfull form AA Assessing Authority ABAHC Additional Block Animal Health Centres AD Assistant Director ADAC Animal Development Aid Centres ADSR Additional District Sub-Registrar AG...

Section-B Revenue Sector Chapter I General 37 Chapter 1General 1.1 Trend of Revenue Receipts 1.1.1 The tax and non-tax revenue raised by the Government of West Bengal during the year 2018-19, the State’s share of net proceeds of divisible Union...

Section-A Economic Sector Chapter I overview of Economic Sector 1 Chapter I overview of Economic Sector 1.1 Introduction This part of the Report covers matters arising out of audit of State Gov\ ernment Departments and Autonomous Bodies under the...

Chapter III land Revenue 67 Chapter III land Revenue 3.1 Tax administration Land Revenue consists of receipts from land rent, rates and cess, manage\ ment of Ex-Zamindari Estates, survey and settlement operations etc. Assessment and collection of...

Chapter VI 101 Chapter VI Other tax reCeIptS 6.1 t ax administration This Chapter relates to receipts from Excise Duty, Profession Tax and Amusement Tax. The tax administration for these is governed by Acts and Rules framed separately for each tax...

vii OVERVIEW vii OVERVIEW I. General This Report contains 26 paragraphs including one Performance Audit and two detailed compliance audits relating to under-assessment/ non-realisation/ loss of revenue etc., of ` 748.13 crore. The...

Chapter IV 43 Chapter IV Stamp Duty and registration Fees 4.1 t ax administration Receipts from stamp duty and registration fees are regulated under the Indian Stamp Act, 1899, (IS Act); Indian Registration Act, (IR Act) 1908 and the rules framed...

GlOSSarY OF aBBreVIatIOnS Glossary of Abbreviations 133 Glossary of abbreviations abbreviationFull form AA Assessing Authority AC Air Conditioned ADM Additional District Magistrate ADSR Additional District Sub-Registrar AG Accountant General AGI...

v v This Repor t for the year ended March 201 8 has been prepared for sub missio n to the Gov ernor of W est Bengal under Article 151 of the C onstituti on o f Indi a. The Report contains signif icant results of th e perf ormance audit and...

Chapter IV : Stamp Duty and Registration Fees 73 Chapter V 73 Chapter V MOtOr VehICleS t ax 5.1 t ax administration The receipts from the Transport Department are regulated under the provisions of the Central and the State Motor Vehicle Acts and...

i TABLE OF CONTENTS Reference to Paragraph Page PREFACE v OVERVIEW vii CHAPTER I GENERAL Trend of revenue receipts 1.11 Analysis of arrears of revenue 1.23 Arrears in assessments 1.33 Evasion of tax detected by the department 1.44 Pendency of refund ...

Chapter I 1 Chapter I General 1.1 t rend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of West Bengal during the year 2017-18, the State’s share of net proceeds of divisible Union taxes and duties assigned to the...